The IMA Committee on Ethics encourages organizations and individuals to adopt, promote, and execute business practices consistent with high ethical standards, by providing valuable insight in response to our changing profession. The Committee upholds IMA’s Statement of Ethical Professional Practice and provides subject-matter expertise to members of IMA for resolution of ethical conflicts.

IMA's Committee on Ethics (COE) submitted a comment letter to the International Ethics Standards Board for Accountants (IESBA) on its consultation paper, “Improving the Structure of the Code of Ethics for Professional Accountants.”

IMA offers an Ethics Helpline service to members of IMA and other professionals. Contact the Helpline for free, confidential guidance on ethical issues.

After a preliminary discussion of the problem to determine the kind of ethics matter being reported, an ethics counselor will respond to the caller. Confidentiality is maintained at all times. The counselor will not provide a specific resolution but will explain how the dilemma relates to the provisions of IMA's Statement of Ethical Professional Practice.

To access the Helpline, please call: (800) 245-1383.

Individuals outside of the U.S. and Canada may have to dial another toll-free access code first before dialing the ethics hotline. Please follow the instructions below:

2.Select your country from the drop-down menu (in the box for AT&T USADirect ACCESS NUMBERS).

3.Dial the numbers provided before you dial the ethics hotline number.

Statement of Ethical Professional Practice

Members of IMA shall behave ethically. A commitment to ethical professional practice includes: overarching principles that express our values, and standards that guide our conduct.

PRINCIPLES

IMA's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.

STANDARDS

A member's failure to comply with the following standards may result in disciplinary action.

IMA is the worldwide association for accountants and financial professionals working in business. We are committed to helping you and all of our 70,000+ members to expand your professional skills, better manage your organization, and enhance your career.